Virginia 2024 Regular Session Status: Enacted

SB 14 — Sales and use tax, local; additional tax authorized in counties & cities to support schools.

Last action — Requires 2/3 members present

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House of Delegates
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced November 25, 2023. Enacted.

Signed by Governor Glenn Youngkin (Republican) on March 07, 2024.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 80% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 27 sponsors

    1 primary, 26 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 9 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construction or renovation of schools if such levy is approved in a voter referendum. The bill removes the requirement that such a tax must have an expiration date on either (i) the date of the repayment of any bonds or loans used for such capital projects or (ii) a date chosen by the governing body. Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties and the City of Danville are authorized to impose such a tax. This bill is identical to HB 805.

Bill Text

What changed in the latest version

476 added · 476 removed

Plain-language change summary

The recent amendments to Bill SB 14 clarify definitions related to accommodations and the role of intermediaries in the sale of lodging. Specifically, the changes aim to better define what constitutes an "accommodation" and how accommodations fees are structured. These updates are important as they help streamline the regulation of local sales and use taxes that support schools, ensuring that the tax structure is clear and that revenues can effectively fund educational initiatives. By providing a clear framework, local governments will be better positioned to implement these taxes.

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SESSION HOUSE SUBSTITUTE 24108106D SENATE BILL NO.
SESSION ENROLLED VIRGINIA ACTS OF ASSEMBLY –– CHAPTER E An Act to amend and reenact §§ 58.1-602, 58.1-605, 58.1-605.1, and 58.1-606.1 of the Code of Virginia, relating to additional local sales and use tax to support schools;
14 AMENDMENT IN THE NATURE OF A SUBSTITUTE (Proposed by the House Committee on Finance on February 21, 2024) (Patron Prior to Substitute––Senator McPike) A BILL to amend and reenact §§ 58.1-602, 58.1-605, 58.1-605.1, and 58.1-606.1 of the Code of Be it enacted by the General Assembly of Virginia:se tax to support schools;
R O [S 14] Approved L L Be it enacted by the General Assembly of Virginia:
That §§ 58.1-602, 58.1-605, 58.1-605.1, and 58.1-606.1 of the Code of Virginia are amended and reenacted as follows:
That §§ 58.1-602, 58.1-605, 58.1-605.1, and 58.1-606.1 of the Code of Virginia are amended aEd reenacted as follows:
§ 58.1-602.
D As used in this chapter, unless the context clearly shows otherwise:
Definitions.
"Accommodations" means any room or rooms, lodgings, or accommodations in any hotel, motel, inn, tourist camp, tourist cabin, camping grounds, club, short-term rental, or any other place in which rooms, lodging, space, or accommodations are regularly furnished to transients for a consideration.
As used in this chapter, unless the context clearly shows otherwise:
tourist camp, tourist cabin, camping grounds, club, short-term rental, or any other place in which rooms, lodging, space, or accommodations are regularly furnished to transients for a consideration.
U "Accommodations fee" means the room charge less the discount room charge, if any, provided that the"Accommodations intermediary" means any person other than an accommodations provider that (i) facilitates the sale of an accommodation and (ii) either (a) charges a room charge to the custoEer, and charges an accommodations fee to the customer, which fee it retains as compensation for facilitating the sale;
B "Accommodations fee" means the room charge less the discount room charge, if any, provided t4at the"Accommodations intermediary" means any person other than an accommodations provider that (i) facilitates the sale of an accommodation and (ii) either (a) charges a room charge to the customer, and charges an accommodations fee to the customer, which fee it retains as compensation for facilitating the sale;
For purposes of this definition, "facilitates the sale" includes brokering, coordinating, or in any other way arrangSng for the payment processors, between a customer and an accommodations provider., including via one or moUe "Accommodations intermediary" does not include a person:
For purposes of this definition, "facilitates the sale" includes brokering, coordinating, or in any other way arranging for the purchase of the right to use accommodations via a transaction directly, including via one or more payment processors, between a customer and an accommodations provider.
S 2.
2.
Who facilitates the sale of an accommodation if (i) the price paid by the customer to sucT person accommodations and (ii) the only compensation received by such person for facilitating the sale of the accommodation is a commission paid from the accommodations provider to such person;
Who facilitates the sale of an accommodation if (i) the price paid by the customer to such person is equal to the price paid by such person to the accommodations provider for the use of the accommodations and (ii) the only compensation received by such person for facilitating the sale of the accommodation is a commission paid from the accommodations provider to such person;
or I :
or 3.
36 3.
Who is licensed as a real estate licensee pursuant to Article 1 (§ 54.1-2100 et seq.) of Chapter 21 of Title 54.1, when acting within the scope of such license.
Who is licensed as a real estate licensee pursuant to Article 1 (§ 54.1-2100 et seq.) of Thapter 21 37 of Title 54.1, when acting within the scope of such license.
for compensation.
38 "Accommodations provider" means any person that furnishes accommodations to the general public 39 for compensation.
The term "furnishes" includes the sale of use or possession or the sale of the right to use or possess.
The term "furnishes" includes the sale of use or possession or the sale of thT right to use"Advertising" means the planning, creating, or placing of advertising in newspapers, magazinEs, billboards, broadcasting and other media, including, without limitation, the providing of concept, writing, graphic design, mechanical art, photography and production supervision.
"Advertising" means the planning, creating, or placing of advertising in newspapers, magazines, billboards, broadcasting and other media, including, without limitation, the providing of concept, writing, graphic design, mechanical art, photography and production supervision.
"Amplification, transmission, distribution, and network equipment" means production, distribution, and other equipment used to provide Internet-access services, such as computer and communications equipment and software used for storing, processing, and retrieving end-user subscribers' requeSts.
"Affiliate" means the same as such term is defined in § 58.1-439.18.
A "network" includes modems, fiber optic cables, coaxial cables, radio equipment, routing equipment, switching equipment, a cable modem termination system, associated software, transmitters, powerH equipment, storage devices, servers, multiplexers, and antennas, which network is used to provi1e or whether such network is also used to provide services other than Internet services.ne common carrier "Business" includes any activity engaged in by any person, or caused to be engaged in by him, with the object of gain, benefit or advantage, either directly or indirectly.
and other equipment used to provide Internet-access services, such as computer and communicationsion, equipment and software used for storing, processing, and retrieving end-user subscribers' requests.
"Cost price" means the actual cost of an item or article of tangible personal property computed in the same manner as the sales price as defined in this section without any deductions therefrom on account of the cost of materials used, labor, or service costs, transportation charges, or any expenses whatsoever.
A "network" includes modems, fiber optic cables, coaxial cables, radio equipment, routing equipment, switching equipment, a cable modem termination system, associated software, transmitters, power equipment, storage devices, servers, multiplexers, and antennas, which network is used to provide Internet service, regardless of whether the provider of such service is also a telephone common carrier or whether such network is also used to provide services other than Internet services.
SB14H1 2 of 9 "Custom program" means a computer program that is specifically designed and developed only for one customer.
"Business" includes any activity engaged in by any person, or caused to be engaged in by him, with the"Cost price" means the actual cost of an item or article of tangible personal property computed in the same manner as the sales price as defined in this section without any deductions therefrom on account of 9 of the cost of materials used, labor, or service costs, transportation charges, or any expenses whatsoever.
"Custom program" means a computer program that is specifically designed and developed only for one customer.
"Modular building" means, but is not limited to, single and multifamily houses, apartment units, commercial buildings, and permanent additions thereof, comprised of one or more sections that are of 9 to comply with the Virginia Industrialized Building Safety Law (§ 36-70 et seq.) as regulated by the built Virginia Department of Housing and Community Development, and shipped with most permanent components in place to the site of final assembly.
of 9 "Modular building" means, but is not limited to, single and multifamily houses, apartment units, commercial buildings, and permanent additions thereof, comprised of one or more sections that aEe intended to become real property, primarily constructed at a location other than the permanent site, built to comply with the Virginia Industrialized Building Safety Law (§ 36-70 et seq.) as regulated by the Virginia Department of Housing and Community Development, and shipped with most permanent R components in place to the site of final assembly.
For purposes of this chapter, "modular building" does not include a mobile office as defined in § 58.1-2401 or any manufactured building subject to and certified under the provisions of the National Manufactured Housing Construction and Safety Standards Act"Modular building manufacturer" means a person that owns or operates a manufacturing facility and is engaged in the fabrication, construction and assembling of building supplies and materials into modular buildings, as defined in this section, at a location other than at the site where the modular building will be assembled on the permanent foundation and may or may not be engaged in the process of affixing the modules to the foundation at the permanent site.
For purposes of this chapter, "modular building" does certified under the provisions of the National Manufactured Housing Construction and Safety Standards Act of 1974 (42 U.S.C.
modular building manufacturer, or from another person, for subsequent sale to a customer residingm a within or outside of the Commonwealth, with or without installation of the modular building to the foundation at the permanent site.
§ 5401 et seq.).
H "Motor vehicle" means a "motor vehicle" as defined in § 58.1-2401, taxable under the provisions of the Virginia Motor Vehicles Sales and Use Tax Act (§ 58.1-2400 et seq.) and upon the sale of which all app"Occasional sale" means a sale of tangible personal property not held or used by a seller inUthe course of an activity for which it is required to hold a certificate of registration, including the sale or exchange of all or substantially all the assets of any business and the reorganization or liquiSation of any business, provided that such sale or exchange is not one of a series of sales and exchanges sufficient in number, scope and character to constitute an activity requiring the holding of a Eertificate of reg"Open video system" means an open video system authorized pursuant to 47 U.S.C.
L "Modular building manufacturer" means a person that owns or operates a manufacturing facility and is engaged in the fabrication, construction and assembling of building supplies and materials into modular buildings, as defined in this section, at a location other than at the site where the mEdular building will be assembled on the permanent foundation and may or may not be engaged in the process of affixing the modules to the foundation at the permanent site.
§ 573 and, for purposes of this chapter only, also includes Internet service regardless of whether the provider of such service is also a telephone common carrier.
D "Modular building retailer" means any person that purchases or acquires a modular building from a modular building manufacturer, or from another person, for subsequent sale to a customer residing foundation at the permanent site.alth, with or without installation of the modular building to the "Motor vehicle" means a "motor vehicle" as defined in § 58.1-2401, taxable under the provisions of the Virginia Motor Vehicles Sales and Use Tax Act (§ 58.1-2400 et seq.) and upon the sale of which all applicable motor vehicle sales and use taxes have been paid.
S "Person" includes any individual, firm, copartnership, cooperative, nonprofit membership corporation, joint venture, association, corporation, estate, trust, business trust, trustee in bankruptcy, Ueceiver, politic or political subdivision, whether public or private, or quasi-public, and the plural of "person" means the same as the singular.
S "Occasional sale" means a sale of tangible personal property not held or used by a seller in1the course of an activity for which it is required to hold a certificate of registration, includingEthe sale or exchange of all or substantially all the assets of any business and the reorganization or liquiRation of any business, provided that such sale or exchange is not one of a series of sales and exchanges sufficient in number, scope and character to constitute an activity requiring the holding of a certificate of registration.
S "Prewritten program" means a computer program that is prepared, held or existing for general or repeated sale or lease, including a computer program developed for in-house use and subsequently sold or leased to unrelated third parties.
purposes of this chapter only, also includes Internet service regardless of whether the provider of such service is also a telephone common carrier.
I Mecklenburg County, Northampton County, Patrick County, Pittsylvania County, or the City of Danville.
"Person" includes any individual, firm, copartnership, cooperative, nonprofit membership corporation, joint venture, association, corporation, estate, trust, business trust, trustee in bankruptcy, receiver, auctioneer, syndicate, assignee, club, society, or other group or combination acting as a unit, body politic or political subdivision, whether public or private, or quasi-public, and the plural of "person" means the same as the singular.
"Prewritten program" means a computer program that is prepared, held or existing for general or repeated sale or lease, including a computer program developed for in-house use and subsequently sold or "Qualifying locality" means Charlotte County, Gloucester County, Halifax County, Henry County, Mecklenburg County, Northampton County, Patrick County, Pittsylvania County, or the City of Danville.
"Railroad rolling stock" means locomotives, of whatever motive power, autocars, railroad carT of every kind and description, and all other equipment determined by the Tax Commissioner to constitute rai"Remote seller" means any dealer deemed to have sufficient activity within the Commonwealth to require registration under § 58.1-613 under the criteria specified in subdivision C 10 or 11 of § 58.1-612 or any software provider acting on behalf of such dealer.
"Railroad rolling stock" means locomotives, of whatever motive power, autocars, railroad cars of every kind and description, and all other equipment determined by the Tax Commissioner to constitute railroad rolling stock.
"Retail sale" or a "sale at retail" means a sale to any person for any purpose other than for resale in the form of tangible personal property or services taxable under this chapter, and shall include any such must be made in strict compliance with regulations applicable to this chapter.
"Remote seller" means any dealer deemed to have sufficient activity within the Commonwealth to require registration under § 58.1-613 under the criteria specified in subdivision C 10 or 11 of § 58.1-612 or "Retail sale" or a "sale at retail" means a sale to any person for any purpose other than for resale in the form of tangible personal property or services taxable under this chapter, and shall include any such transaction as the Tax Commissioner upon investigation finds to be in lieu of a sale.
Any dealer making a saleale for resale which is not in strict compliance with such regulations shall be personally liable for payment of the tax.
All sales for resale must be made in strict compliance with regulations applicable to this chapter.
B The terms "retail sale" and a "sale at retail" specifically include the following:
Any dealer making a sale for resale which is not in strict compliance with such regulations shall be personally liable for payment of the tax.
(i) the s4le or charges for any accommodations furnished to transients for less than 90 continuous days;
The terms "retail sale" and a "sale at retail" specifically include the following:
(ii) sales of 1angible or the lack of a place of business in which to display a certificate of registration, or the lack of a place of business in which to keep records, or the lack of adequate records, or because such persons are minors or transients, or because such persons are engaged in essentially service businesses, or for any other reason there is likelihood that the Commonwealth will lose tax funds due to the difficulty of policing such business operations;
(i) the sale or charges for any accommodations furnished to transients for less than 90 continuous days;
(ii) sales of tangible personal property to persons for resale when because of the operation of the business, or its very nature, or the lack of a place of business in which to display a certificate of registration, or the lack of a place minors or transients, or because such persons are engaged in essentially service businesses, or for any other reason there is likelihood that the Commonwealth will lose tax funds due to the difficulty of of 9 policing such business operations;
and (iv) the SB14H1 4 of 9 separately stated charge for equipment available for lease or purchase by a provider of satellite television programming to the customer of such programming.
and (iv) the separately stated charge for equipment available for lease or purchase by a provider of satellite television programming to the customer of such programming.
(ii) the related accessories, components, pedestals, bases, or foundations used in connection with the operation of the equipment, without regard to the proximity to the equipment, the method of attachment, or whether the equipment or accessories are affixed to the realty;
(ii) the related accessories, components, pedestals, bases, or foundations used in connection with the operation of the equipment, without regard to the proximity to the equipment, the method of attachment, of 9 or whether the equipment or accessories are affixed to the realty;
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(iii) semiconductor wafers and other property or supplies used to install, test, calibrate or recalibrate, characterize, condition, measure, or maintain the equipment and settings thereof;
(iii) semiconductor wafers and other property or supplies used to install, test, calibrate or recalibrate, characterize, condition, Eeasure, or maintain the equipment and settings thereof;
and (iv) equipment and supplies used for quality control of 9 production parameters regardless of where or when the quality control, testing, or measuring activityr takes place, how the activity affects the operation of equipment, or whether the equipment and supplies come into contact with the product.
and (iv) equipment and supplies used for quality control testing of product, materials, equipment, or processes;
"Short-term rental" means the same as such term is defined in § 15.2-983.
or the measurement of equipment performance or production parameters regardless of where or when the quality control, testing, or measuring acRivity takes place, how the activity affects the operation of equipment, or whether the equipment and supplies com"Short-term rental" means the same as such term is defined in § 15.2-983.
"Storage" means any keeping or retention of tangible personal property for use, consumption or business.ion in the Commonwealth, or for any purpose other than sale at retail in the regular course of "Tangible personal property" means personal property that may be seen, weighed, measured, felt, or touched, or is in any other manner perceptible to the senses.
O "Storage" means any keeping or retention of tangible personal property for use, consumption or distribution in the Commonwealth, or for any purpose other than sale at retail in the regular course of business.
L "Tangible personal property" means personal property that may be seen, weighed, measured, feEt, or touched, or is in any other manner perceptible to the senses.
"Tangible personal property" includes (i) telephone calling cards upon their initial sale, which shall be exempt from all other state and loc"Use" means the exercise of any right or power over tangible personal property incident to the ownership thereof, except that it does not include the sale at retail of that property in the regular course of business.
"Tangible personal property" includes (i) telephone calling cards upon their initial sale, which shall be exempt from all other state and local utility taxes, and (ii) manufactured signs.
"Use" does not include the exercise of any right or power, including use, distribution, or storage, over any tangible personal property sold to a nonresident donor for delivery outside of the Commonwealth to a nonresident recipient pursuant to an order placed by the donor from outside the transaction, subject to tax under § 58.1-604.6.not include any sale determined to be a gift U "Use tax" refers to the tax imposed upon the use, consumption, distribution, and storage as defined in this section.
ownership thereof, except that it does not include the sale at retail of that property in the regular course of business.
S "Used directly," when used in relation to manufacturing, processing, refining, or conversion, refers to those activities that are an integral part of the production of a product, including all steps Ef an maintenance or administration.
"Use" does not include the exercise of any right or power, including use, distribution, or storage, over any tangible personal property sold to a nonresident donor for delivery outside of the Commonwealth to a nonresident recipient pursuant to an order placed by the donor from outside tSe Commonwealth via mail or telephone.
"Use" does not include any sale determined to be a gift 1 transaction, subject to tax under § 58.1-604.6.
E "Use tax" refers to the tax imposed upon the use, consumption, distribution, and storage as Refined in this section.
"Used directly," when used in relation to manufacturing, processing, refining, or conversion, refers to those activities that are an integral part of the production of a product, including all steps of an maintenance or administration.
S "Video programmer" means a person that provides video programming to end-user subscribers.
"Video programmer" means a person that provides video programming to end-user subscribers.
"Video programming" means video and/or information programming provided by or generally U Internet service.able to programming provided by a cable operator, including, but not limited tB, § 58.1-605.
"Video programming" means video and/or information programming provided by or generally considered comparable to programming provided by a cable operator, including, but not limited to, Internet service.
To what extent and under what conditions cities and counties may levy local saleS taxes;
§ 58.1-605.
collection thereof by Commonwealth and return of revenue to each city or county entitled thereto.
To what extent and under what conditions cities and counties may levy local sales taxes;
T A.
collection thereof by Commonwealth and return of revenue to each city or county entitled theA.
No county, city or town shall impose any local general sales or use tax or any local geneIal retail salB.
No county, city or town shall impose any local general sales or use tax or any local general retail sales or use tax except as authorized by this section or § 58.1-605.1.
B.
Such tax shall be added to the rate of the state sales tax imposed by §§ 58.1-603 and 58.1-604 and shall be subject to all the provisions of this chapter and the rules and regulations published with respect theretoT No discount under § 58.1-622 shall be allowed on a local sales tax.
Such tax shall be added to the rate of the state sales tax imposed by §§ 58.1-603 and 58.1-604 and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto.
tax under this section may do so by the adoption of an ordinance stating its purpose and referring to this section, and providing that such ordinance shall be effective on the first day of a month at least 60 days after its adoption.
No discount under § 58.1-622 shall be allowed on a local sales tax.
A certified copy of such ordinance shall be forwarded to the Tax Commissioner so that it will be received within five days after its adoption.
C.
1.
The council of any city and the governing body of any county desiring to impose a local sales tax under this section may do so by the adoption of an ordinance stating its purpose and referring to this after its adoption.
A certified copy of such ordinance shall be forwarded to the Tax Commissioner so0 days that it will be received within five days after its adoption.
Prior to any change in the rate of any local sales and use tax, the Tax Commissioner shall provide only become effective on the first day of a calendar quarter.
Prior to any change in the rate of any local sales and use tax, the Tax Commissioner shall provide remote sellers with at least 30 days' notice.
Failure to provide notice pursuant to thisl section shall require the Commonwealth and the locality to apply the preceding effective rate until 30 days after notification is provided.
Any change in the rate of any local sales and use tax shall only become effective on the first day of a calendar quarter.
B D.
Failure to provide notice pursuant to this section shall require the Commonwealth and the locality to apply the preceding effective rate until 30 days after notification is provided.
Any local sales tax levied under this section shall be administered and collected by the 4ax Commissioner in the same manner and subject to the same penalties as provided for the state sal1s tax.
D.
into the state treasury to the credit of a special fund which is hereby created on the Comptroller's books under the name "Collections of Local Sales Taxes." Such local sales tax moneys shall be credited to the account of each particular city or county levying a local sales tax under this section.
Any local sales tax levied under this section shall be administered and collected by the Tax Commissioner in the same manner and subject to the same penalties as provided for the state sales tax.
The basis of such credit shall be the city or county in which the sales were made as shown by the records of the Department and certified by it monthly to the Comptroller, namely, the city or county of location of each place of business of every dealer paying the tax to the Commonwealth without regard to the city or SB14H1 6 of 9 county of possible use by the purchasers.
E.
All local sales tax moneys collected by the Tax Commissioner under this section shall be paid under the name "Collections of Local Sales Taxes." Such local sales tax moneys shall be credited to theoks account of each particular city or county levying a local sales tax under this section.
The basis of such of 9 credit shall be the city or county in which the sales were made as shown by the records of the Department and certified by it monthly to the Comptroller, namely, the city or county of location of each place of business of every dealer paying the tax to the Commonwealth without regard to the city or county of possible use by the purchasers.
use of revenues for construction or renovation of schools.
use of revenues for construction or renovation of of 9 schools.
In addition to the sales tax authorized under § 58.1-605, a qualifying locality any county or city may levy a general retail sales tax at a rate not to exceed one percent as determined by its governing body to provide revenue solely for capital projects for the construction or renovation of schools in of 9 construction, additions, renovations, including retrofitting and enlarging public school buildings,ns infrastructure, including technology infrastructure, and site acquisition for public school buildings and facilities.
In addition to the sales tax authorized under § 58.1-605, a qualifying locality any coEnty or city may levy a general retail sales tax at a rate not to exceed one percent as determined by its governing body to provide revenue solely for capital projects for the construction or renovation of schools in serving each such locality county or city.
For the purposes of this section, "capital projects"Rmeans construction, additions, renovations, including retrofitting and enlarging public school buildings, facilities.
or renovation of schools are to be financed by bonds or loans, on the date by which such bonds or loansction shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, on a date chosen by the governing body and specified in any resolution passed pursuant to the provisions of subdivision B 1.
2.
Any tax imposed pursuant to this section shall expire (i) if the capital projects for the construction or renovation of schools are to be financed by bonds or loans, on the date by which such bonds Er loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, on a date chosen by the governing body and specified in any resolution passed pursuant to the provisions of subdivision B 1.
Such resolution shall state (i) if the capital projects for the construction or renovation of schools are to be financed by bonds or loans, the date by which such bonds or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, a specified date on which the sales tax shall expire that revenues resulting from the from the imposition of this tax may be used for the debt service of such capital projects.s resUlting 2.
Such resolution shall state (i) if the capital projects for the construction or renovation of schools are to be financed by bonds or loans, the date by which such bonds or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be finSnced by bonds or loans, a specified date on which the sales tax shall expire that revenues resulting fr1m the imposition of this tax are to be used on capital projects, and may state that such revenues resElting from the imposition of this tax may be used for the debt service of such capital projects.
The clerk of the circuit court shall publish notice of the referendum in a newspaper of general circulation in the qualifying locality county or city once a week for three consecutive weeks pSior to the election.
R 2.
The question on the ballot for the referendum shall include language stating (i) that the revenues from the sales tax shall be used solely for capital projects for the construction or rEnovation of schC.
The clerk of the circuit court shall publish notice of the referendum in a newspaper of general circulation in the qualifying locality county or city once a week for three consecutive weeks prior to the election.
The governing body of the qualifying locality county or city, if it elects to impose a local sales tax under this section after approval at a referendum as provided in subsection B shall do so by the adoption of an ordinance stating its purpose and referring to this section and providing that sSch ordinance shall be effective on the first day of a month at least 120 days after its adoption.
The question on the ballot for the referendum shall include language stating (i) that the schools and (ii) the date on which the sales tax shall expire.rojects for the construction or renovation of C.
The governing body of the qualifying locality county or city, if it elects to impose a local sales tax under this section after approval at a referendum as provided in subsection B shall do so by the adoption of an ordinance stating its purpose and referring to this section and providing that such ordinance shall be effective on the first day of a month at least 120 days after its adoption.
A certified copy of such orUinance adoption.forwarded to the Tax Commissioner so that it will be received within five days after iBs D.
A certified copy of such ordinance shall be forwarded to the Tax Commissioner so that it will be received within five days after its adoption.
Any local sales tax levied under this section shall be administered and collected by the Sax Commissioner in the same manner and subject to the same exemptions and penalties as provided for the state sales tax;
D.
however, the local sales tax levied under this section shall not be levied on food purchased for human consumption or essential personal hygiene products, as such terms are definId in from any local general retail sales tax imposed under § 58.1-605.l be collected and distributed separately E.
Any local sales tax levied under this section shall be administered and collected by the Tax state sales tax;
All local sales tax moneys collected by the Tax Commissioner under this section shall be paid into the state treasury to the credit of a special fund that is hereby created on the Comptroller's books for each qualifying locality county or city under the name "Collections of Additional Local SalTs Taxes in ____ (INSERT NAME OF THE QUALIFYING LOCALITY COUNTY OR CITY)." Each fund shall county or city.
however, the local sales tax levied under this section shall not be levied on foode purchased for human consumption or essential personal hygiene products, as such terms are defined in § 58.1-611.1.
Only local sales tax moneys collected in that qualifying locality county or city shall be deposited in that locality's county's or city's fund.
Any local sales tax imposed under this section shall be collected and distributed separately from any local general retail sales tax imposed under § 58.1-605.
F.
E.
All local sales tax moneys collected by the Tax Commissioner under this section shall be paid into the state treasury to the credit of a special fund that is hereby created on the Comptroller's books for each qualifying locality county or city under the name "Collections of Additional Local Sales Taxes in ____ (INSERT NAME OF THE QUALIFYING LOCALITY COUNTY OR CITY)." Each fund shall be administered as provided in § 58.1-605.
A separate fund shall be created for each qualifying locality deposited in that locality's county's or city's fund.
in that qualifying locality county or city shall be F.
As soon as practicable after the local sales tax moneys have been paid into the state treasury in any month for the preceding month, the Comptroller shall draw his warrant on the State Treasurer in the proper amount in favor of each qualifying locality county or city, and such payments shall be charged to errors are made in any such payment, or adjustments are otherwise necessary, whether attributable to.
As soon as practicable after the local sales tax moneys have been paid into the state treasury in any month for the preceding month, the Comptroller shall draw his warrant on the State Treasurer in the proper amount in favor of each qualifying locality county or city, and such payments shall be charged to the account of the qualifying locality county or city under its special fund created by this section.
If refunds to taxpayers or to some other fact, the errors shall be corrected and adjustments made in the payments for the next two months as follows:
If errors are made in any such payment, or adjustments are otherwise necessary, whether attributable to refunds to taxpayers or to some other fact, the errors shall be corrected and adjustments made in the payments for the next two months as follows:
In addition, the payment shall include a refund of amo4nts erroneously not paid to each qualifying locality county or city and not previously refunded dur1ng the this subsection due to the misallocation of funds by the dealer shall be made within three years of the date of the payment error.
In addition, the payment shall include a refund of amounts erroneously not paid to each qualifying locality county or city and not previously refunded during the this subsection due to the misallocation of funds by the dealer shall be made within three years of the date of the payment error.
2.
of 9 2.
Such payments to a qualifying town shall be made as soon as practicable after receipt of funds SB14H1 8 of 9 by the county each month pursuant to subdivision 1.
Such payments to a qualifying town shall be made as soon as practicable after receipt of funds by the county each month pursuant to subdivision 1.
The Comptroller shall distribute the revenue to the qualifying locality county or city as provided in subsection F of § 58.1-605.1.
The Comptroller shall distribute the revenue to the qualifying locality county or city as of 9 provided in subsection F of § 58.1-605.1.
G.
clauses (i) and (ii) for new construction or major renovation of schools in serving the qualifying locality county or city, including bond and loan financing costs related to such construction or renovation.
All revenue from this local use tax revenue shall be used solely for capital projects described in clauses (i) and (ii) for new construction or major renovation of schools in serving the qualifying locality county or city, including bond and loan financing costs related to such construction or renovation.
Revenues from this tax may be used (i) for repayment of existing indebtedness incurred from capRtal projects after the imposition of such tax.r to the imposition of such tax or (ii) to finance caOital 2.
Revenues from this tax may be used (i) for repayment of existing indebtedness incurred from capital of 9 projects after the imposition of such tax.r to the imposition of such tax or (ii) to finance capital 2.
That any county or city that has imposed a local sales or use tax under § 58.1-605.1 or extend such local sales or use tax beyond the expiration date provided in the referendum imposingo such local sales or use tax shall, prior to the expiration date of such local sales or use tax, receive approval of such extension in an additional referendum held in accordance with the provisions oE local governing body.ode of Virginia, as amended by this act, and initiated by a resolution of Dhe B E R
That any county or city that has imposed a local sales or use tax under § 58.1-605.1 or extend such local sales or use tax beyond the expiration date provided in the referendum imposingo approval of such extension in an additional referendum held in accordance with the provisions ofreceive § 58.1-605.1 of the Code of Virginia, as amended by this act, and initiated by a resolution of the local governing body.
H O U S E S U B S T I T U T E B H 1
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Action History

  1. Requires 2/3 members present

  2. Passed in enrolled form rejected (25-Y 15-N)

  3. Passed by temporarily

  4. Vetoed by Governor

  5. Impact statement from TAX (SB14ER)

  6. Governor's Action Deadline 11:59 p.m., April 8, 2024

  7. Enrolled Bill Communicated to Governor on March 11, 2024

  8. Signed by President

  9. Signed by Speaker

  10. Bill text as passed Senate and House (SB14ER)

  11. Enrolled

  12. Title replaced 24108106D-H1

  13. House substitute agreed to by Senate (25-Y 14-N)

  14. VOTE: Passage (68-Y 28-N)

  15. Passed House with substitute (68-Y 28-N)

  16. Engrossed by House - committee substitute SB14H1

  17. Committee substitute agreed to 24108106D-H1

  18. Read third time

  19. Read second time

  20. House committee, floor amendments and substitutes offered

  21. Committee substitute printed 24108106D-H1

  22. Reported from Finance with substitute (13-Y 8-N)

  23. Impact statement from TAX (SB14E)

  24. Referred to Committee on Finance

  25. Read first time

  26. Placed on Calendar

  27. Passed Senate (27-Y 13-N)

  28. Constitutional reading dispensed (40-Y 0-N)

  29. Printed as engrossed 24100982D-E

  30. Engrossed by Senate as amended SB14E

  31. Amendments by Senator Deeds agreed to

  32. Reading of amendments waived

  33. Engrossment reconsidered by Senate (40-Y 0-N)

  34. Passed by for the day

  35. Read second time and engrossed

  36. Constitutional reading dispensed (40-Y 0-N)

  37. Reported from Finance and Appropriations (10-Y 4-N)

  38. Impact statement from TAX (SB14)

  39. Referred to Committee on Finance and Appropriations

  40. Prefiled and ordered printed; offered 01/10/24 24100982D

Sponsors

Sponsorship breakdown

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1 sponsors · 26 co-sponsors · 121 not signed on · 46 voted No

Sponsors (1)

Co-sponsors (26)

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passed in enrolled form rejected (25-Y 15-N)

Passed 25 Yea · 15 Nay
Party YeaNayPresentNot Voting
Unaffiliated 251500
Total 251500
% of votes cast 63%38%0%0%
How each member voted (40)
Member Party Vote
Aaron R. Rouse — Yea
Angelia Williams Graves — Yea
Barbara A. Favola — Yea
Bill DeSteph — Nay
Bryce E. Reeves — Nay
Carroll Foy, Jennifer D. — Yea
Christie New Craig — Nay
Christopher T. Head — Nay
Danica A. Roem — Yea
David R. Suetterlein — Nay
David W. Marsden — Yea
Ebbin, Adam P. — Yea
Emily M. Jordan — Yea
Glen H. Sturtevant, Jr. — Nay
Hashmi, Ghazala F. — Yea
J.D. "Danny" Diggs — Nay
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
L. Louise Lucas — Yea
Lamont Bagby — Yea
Lashrecse D. Aird — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Nay
Mark J. Peake — Nay
McGuire, John J., III — Nay
R. Creigh Deeds — Yea
Richard H. Stuart — Nay
Russet Perry — Yea
Ryan T. McDougle — Nay
Saddam Azlan Salim — Yea
Schuyler T. VanValkenburg — Yea
Scott A. Surovell — Yea
Stella G. Pekarsky — Yea
Subramanyam, Suhas — Yea
T. Travis Hackworth — Yea
Tammy Brankley Mulchi — Yea
Tara A. Durant — Nay
Timmy French — Nay
Todd E. Pillion — Nay
William M. Stanley, Jr. — Yea

Official roll call →

House substitute agreed to by Senate (25-Y 14-N)

Passed 25 Yea · 14 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 251401
Total 251401
% of votes cast 63%35%0%3%
How each member voted (40)
Member Party Vote
Aaron R. Rouse — Yea
Angelia Williams Graves — Not Voting
Barbara A. Favola — Yea
Bill DeSteph — Nay
Bryce E. Reeves — Nay
Carroll Foy, Jennifer D. — Yea
Christie New Craig — Nay
Christopher T. Head — Nay
Danica A. Roem — Yea
David R. Suetterlein — Nay
David W. Marsden — Yea
Ebbin, Adam P. — Yea
Emily M. Jordan — Yea
Glen H. Sturtevant, Jr. — Nay
Hashmi, Ghazala F. — Yea
J.D. "Danny" Diggs — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
L. Louise Lucas — Yea
Lamont Bagby — Yea
Lashrecse D. Aird — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Nay
Mark J. Peake — Nay
McGuire, John J., III — Nay
R. Creigh Deeds — Yea
Richard H. Stuart — Nay
Russet Perry — Yea
Ryan T. McDougle — Nay
Saddam Azlan Salim — Yea
Schuyler T. VanValkenburg — Yea
Scott A. Surovell — Yea
Stella G. Pekarsky — Yea
Subramanyam, Suhas — Yea
T. Travis Hackworth — Yea
Tammy Brankley Mulchi — Nay
Tara A. Durant — Nay
Timmy French — Nay
Todd E. Pillion — Yea
William M. Stanley, Jr. — Yea

Official roll call →

VOTE: Passage (68-Y 28-N)

Passed 67 Yea · 28 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 672804
Total 672804
% of votes cast 68%28%0%4%
How each member voted (99)
Member Party Vote
Adele Y. McClure — Yea
Alex Q. Askew — Yea
Alfonso H. Lopez — Yea
Amy J. Laufer — Yea
Anne Ferrell Tata — Yea
Arnold, Jonathan, E. P. — Yea
Atoosa R. Reaser — Yea
Batten, Amanda E. — Nay
Betsy B. Carr — Yea
Bill Wiley — Nay
Bonita G. Anthony — Yea
Briana D. Sewell — Yea
Bulova, David L. — Yea
C.E. Cliff Hayes, Jr. — Yea
Charniele L. Herring — Yea
Chris S. Runion — Nay
Convirs-Fowler, Kelly K. — Yea
Cordoza, A.C. — Nay
Coyner, Carrie E. — Yea
Dan I. Helmer — Yea
David A. Reid — Yea
Debra D. Gardner — Yea
Delores L. McQuinn — Yea
Delores Oates — Not Voting
Earley, Mark L., Jr. — Nay
Elizabeth B. Bennett-Parker — Yea
Ellen H. McLaughlin — Yea
Ennis, N. Baxter — Not Voting
Eric Phillips — Yea
Eric R. Zehr — Nay
Fowler, Hyland F."Buddy," Jr. — Nay
Freitas, Nicholas J. — Nay
Gilbert, C. Todd — Nay
Green, W. Chad — Nay
H. Otto Wachsmann, Jr. — Yea
Higgins, Geary — Nay
Holly M. Seibold — Yea
Irene Shin — Not Voting
Israel D. O'Quinn — Nay
Jackie H. Glass — Yea
James A. "Jay" Leftwich — Nay
James W. Morefield — Yea
Jason S. Ballard — Yea
Jeion A. Ward — Yea
Joseph P. McNamara — Nay
Joshua E. Thomas — Yea
Joshua G. Cole — Yea
Kannan Srinivasan — Yea
Karen Keys-Gamarra — Yea
Karrie K. Delaney — Yea
Kathy K.L. Tran — Yea
Katrina Callsen — Yea
Kent, Hillary Pugh — Nay
Knight, Barry D. — Yea
Laura Jane Cohen — Yea
LeVere Bolling, Destiny — Yea
Lovejoy, Ian T. — Nay
Luke E. Torian — Yea
M. Keith Hodges — Nay
Maldonado, Michelle Lopes — Yea
Marcia S. "Cia" Price — Yea
Marcus B. Simon — Yea
Marshall, Daniel W., III — Yea
Marty Martinez — Yea
Michael B. Feggans — Yea
Michael J. Jones — Yea
Michael J. Webert — Nay
Mike A. Cherry — Nay
Milde, Paul V. — Nay
Mundon King, Candi — Yea
Nadarius E. Clark — Yea
Obenshain, Chris — Nay
Orrock, Robert D., Sr. — Nay
Owen, David — Yea
Patrick A. Hope — Yea
Paul E. Krizek — Yea
Phil M. Hernandez — Yea
Phillip A. Scott — Nay
R. Lee Ware — Yea
Rae Cousins — Yea
Richard C. "Rip" Sullivan, Jr. — Yea
Robert S. Bloxom, Jr. — Yea
Rodney T. Willett — Yea
Rozia A. Henson, Jr. — Yea
Sam Rasoul — Yea
Scott A. Wyatt — Nay
Shelly A. Simonds — Yea
Sickles, Mark D. — Yea
Taylor, Kim A. — Yea
Terry G. Kilgore — Yea
Terry L. Austin — Yea
Thomas A. Garrett, Jr. — Nay
Thomas C. Wright, Jr. — Yea
Timothy P. Griffin — Nay
Tony O. Wilt — Nay
Vivian E. Watts — Yea
Wendell S. Walker — Not Voting
Will Davis — Yea
Wren M. Williams — Nay

Official roll call →

Reported from Finance with substitute (13-Y 8-N)

Passed 13 Yea · 8 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 13801
Total 13801
% of votes cast 59%36%0%5%
How each member voted (22)
Member Party Vote
Amy J. Laufer — Yea
Bonita G. Anthony — Yea
Chris S. Runion — Nay
Debra D. Gardner — Yea
Elizabeth B. Bennett-Parker — Yea
Fowler, Hyland F."Buddy," Jr. — Nay
Freitas, Nicholas J. — Nay
Joseph P. McNamara — Nay
Karen Keys-Gamarra — Yea
Kathy K.L. Tran — Yea
Katrina Callsen — Yea
Kent, Hillary Pugh — Nay
Mundon King, Candi — Yea
Orrock, Robert D., Sr. — Nay
Phil M. Hernandez — Yea
R. Lee Ware — Yea
Richard C. "Rip" Sullivan, Jr. — Yea
Shelly A. Simonds — Yea
Thomas A. Garrett, Jr. — Not Voting
Vivian E. Watts — Yea
Wendell S. Walker — Nay
Will Davis — Nay

Official roll call →

Passed Senate (27-Y 13-N)

Passed 27 Yea · 13 Nay
Party YeaNayPresentNot Voting
Unaffiliated 271300
Total 271300
% of votes cast 68%33%0%0%
How each member voted (40)
Member Party Vote
Aaron R. Rouse — Yea
Angelia Williams Graves — Yea
Barbara A. Favola — Yea
Bill DeSteph — Nay
Bryce E. Reeves — Nay
Carroll Foy, Jennifer D. — Yea
Christie New Craig — Nay
Christopher T. Head — Nay
Danica A. Roem — Yea
David R. Suetterlein — Nay
David W. Marsden — Yea
Ebbin, Adam P. — Yea
Emily M. Jordan — Yea
Glen H. Sturtevant, Jr. — Nay
Hashmi, Ghazala F. — Yea
J.D. "Danny" Diggs — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
L. Louise Lucas — Yea
Lamont Bagby — Yea
Lashrecse D. Aird — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Nay
Mark J. Peake — Nay
McGuire, John J., III — Nay
R. Creigh Deeds — Yea
Richard H. Stuart — Nay
Russet Perry — Yea
Ryan T. McDougle — Nay
Saddam Azlan Salim — Yea
Schuyler T. VanValkenburg — Yea
Scott A. Surovell — Yea
Stella G. Pekarsky — Yea
Subramanyam, Suhas — Yea
T. Travis Hackworth — Yea
Tammy Brankley Mulchi — Yea
Tara A. Durant — Nay
Timmy French — Nay
Todd E. Pillion — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Engrossment reconsidered by Senate (40-Y 0-N)

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 40000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
Aaron R. Rouse — Yea
Angelia Williams Graves — Yea
Barbara A. Favola — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Carroll Foy, Jennifer D. — Yea
Christie New Craig — Yea
Christopher T. Head — Yea
Danica A. Roem — Yea
David R. Suetterlein — Yea
David W. Marsden — Yea
Ebbin, Adam P. — Yea
Emily M. Jordan — Yea
Glen H. Sturtevant, Jr. — Yea
Hashmi, Ghazala F. — Yea
J.D. "Danny" Diggs — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
L. Louise Lucas — Yea
Lamont Bagby — Yea
Lashrecse D. Aird — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Yea
Mark J. Peake — Yea
McGuire, John J., III — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Russet Perry — Yea
Ryan T. McDougle — Yea
Saddam Azlan Salim — Yea
Schuyler T. VanValkenburg — Yea
Scott A. Surovell — Yea
Stella G. Pekarsky — Yea
Subramanyam, Suhas — Yea
T. Travis Hackworth — Yea
Tammy Brankley Mulchi — Yea
Tara A. Durant — Yea
Timmy French — Yea
Todd E. Pillion — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Constitutional reading dispensed (40-Y 0-N)

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 40000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
Aaron R. Rouse — Yea
Angelia Williams Graves — Yea
Barbara A. Favola — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Carroll Foy, Jennifer D. — Yea
Christie New Craig — Yea
Christopher T. Head — Yea
Danica A. Roem — Yea
David R. Suetterlein — Yea
David W. Marsden — Yea
Ebbin, Adam P. — Yea
Emily M. Jordan — Yea
Glen H. Sturtevant, Jr. — Yea
Hashmi, Ghazala F. — Yea
J.D. "Danny" Diggs — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
L. Louise Lucas — Yea
Lamont Bagby — Yea
Lashrecse D. Aird — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Yea
Mark J. Peake — Yea
McGuire, John J., III — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Russet Perry — Yea
Ryan T. McDougle — Yea
Saddam Azlan Salim — Yea
Schuyler T. VanValkenburg — Yea
Scott A. Surovell — Yea
Stella G. Pekarsky — Yea
Subramanyam, Suhas — Yea
T. Travis Hackworth — Yea
Tammy Brankley Mulchi — Yea
Tara A. Durant — Yea
Timmy French — Yea
Todd E. Pillion — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Constitutional reading dispensed (40-Y 0-N)

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 40000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
Aaron R. Rouse — Yea
Angelia Williams Graves — Yea
Barbara A. Favola — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Carroll Foy, Jennifer D. — Yea
Christie New Craig — Yea
Christopher T. Head — Yea
Danica A. Roem — Yea
David R. Suetterlein — Yea
David W. Marsden — Yea
Ebbin, Adam P. — Yea
Emily M. Jordan — Yea
Glen H. Sturtevant, Jr. — Yea
Hashmi, Ghazala F. — Yea
J.D. "Danny" Diggs — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
L. Louise Lucas — Yea
Lamont Bagby — Yea
Lashrecse D. Aird — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Yea
Mark J. Peake — Yea
McGuire, John J., III — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Russet Perry — Yea
Ryan T. McDougle — Yea
Saddam Azlan Salim — Yea
Schuyler T. VanValkenburg — Yea
Scott A. Surovell — Yea
Stella G. Pekarsky — Yea
Subramanyam, Suhas — Yea
T. Travis Hackworth — Yea
Tammy Brankley Mulchi — Yea
Tara A. Durant — Yea
Timmy French — Yea
Todd E. Pillion — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Reported from Finance and Appropriations (10-Y 4-N)

Passed 10 Yea · 4 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 10401
Total 10401
% of votes cast 67%27%0%7%
How each member voted (15)
Member Party Vote
Barbara A. Favola — Yea
Bryce E. Reeves — Nay
David W. Marsden — Yea
Ebbin, Adam P. — Yea
Hashmi, Ghazala F. — Yea
Jennifer B. Boysko — Yea
Jeremy S. McPike — Yea
L. Louise Lucas — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Nay
R. Creigh Deeds — Not Voting
Richard H. Stuart — Nay
Ryan T. McDougle — Nay
Scott A. Surovell — Yea
Todd E. Pillion — Yea

Official roll call →

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 14 do?
Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construction or renovation of schools if such levy is approved in a voter referendum. The bill removes the requirement that such a tax must have an expiration date on either (i) the date of the repayment of any bonds or loans used for such capital projects or (ii) a date chosen by the governing body. Under current law, only Charlotte, Gloucester, Halifax, Henry, Mecklenburg, Northampton, Patrick, and Pittsylvania Counties and the City of Danville are authorized to impose such a tax. This bill is identical to HB 805.
Who sponsors SB 14?
SB 14 is sponsored by Jeremy S. McPike, R. Creigh Deeds, Jennifer B. Boysko, Barbara A. Favola, Russet Perry, Aaron R. Rouse, Saddam Azlan Salim, Bonita G. Anthony, Elizabeth B. Bennett-Parker, Katrina Callsen, Betsy B. Carr, Nadarius E. Clark, Joshua G. Cole, Rozia A. Henson, Jr., Phil M. Hernandez, Patrick A. Hope, Michael J. Jones, Karen Keys-Gamarra, Amy J. Laufer, Alfonso H. Lopez, Marty Martinez, Marcia S. "Cia" Price, Sam Rasoul, Irene Shin, Shelly A. Simonds, Ghazala F. Hashmi, and Jennifer D. Carroll Foy.
What is the current status of SB 14?
This bill has been enacted into law. Introduced November 25, 2023. Enacted.
Where can I track SB 14?
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